| 摘要註: |
不自證己罪原則普遍受到法治國家的承認,並為刑事訴訟法之基本原則,因此刑事偵查過程當然必須遵循此原則。然而行政調查是否亦適用此項原則,即有疑義。由於實務上行政機關在進行行政調查時,常會涉及刑事案件之證據,此時若不適用不自證己罪原則,可能會造成該原則之保障出現漏洞。此外,行政調查若未涉及刑案之相關證據,是否就無適用不自證己罪原則之可能?若不適用,是否會減損不自證己罪原則被承認之目的?此在學理上和實務上均為一大難題。本文將先介紹不自證己罪原則之起源與發展、法源依據和基本內涵。接著再介紹行政調查之相關概念,並釐清其與刑事偵查之界限。藉此分析不自證己罪原則是否得以適用於行政調查中。最後,本文將以常涉及刑事案件之稅務調查為例,進一步具體說明不自證己罪原則於行政調查中之適用情形。希冀藉本文之研究,能更了解如何落實不自證己罪原則保障人民權利之目的。 Privilege against self-Incrimination is accepted universally by countries that suit the rule of law, and the basic principle of criminal procedure. Therefore, criminal investigation should follow this principle certainly. But there is a question that administrative inquisition apply to theprivilege against self-incrimination or not? If the answer is not, there is a flaw of the privilege against self-incrimination. Because when administrative organ does the inquisiton, they often touch the criminal evidence. In addition, if the administrative inquisition does not touch criminal evidence, it apply to the privilege against self-incrimination or not? If the answer is not, is there a flaw of theprivilege against self-incrimination? These are difficult issues in academia and practices. First of all, this study will introduce the orgin, development, foundation and meaning of the privilege against self-incrimination. Secondly, this study will introduce the meaning of administrative inquisition, and clarify the difference between it and criminal investigation, in order to analyze the main question of this study. Finally, this study will use tax investigation as an example,in order to discuss how does administrative inquisiton apply to the privilege against self-incrimination. This study hope to realize the purpose of the privilege against self-incrimination further. |